235 results for “disallowance”+ Section 25clear
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In the result, appeal for the A
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
disallowed and hence added to the total income of the appellant and thereby increasing the total income of the appellant, the same shall be eligible for deduction under Section 80P(2)(a) being profits and gains of business of the appellant. Hence your honor is request to consider the matter in above perspective and kindly delete the additions made